Non-domestic rates reform: consultation

Consultation on non-domestic rates reform on the 15 proposed reforms to legislation, as advised by the Barclay review.


Introduction and how to get involved

8.The Scottish Government continues to engage with stakeholders on the implementation of Barclay, and this consultation paper seeks your views on those Barclay recommendations (highlighted in Table 1) which require primary legislation. A glossary explaining some rating terminology is at Annex A .

9.The recommendations requiring primary legislation appear in the following pages set out using Barclay's numberings and respective groupings of measures to support growth, to improve administration and to increase fairness.

10.The drafting of this consultation paper has been informed by the Implementation Planning Group, the membership of which is found at Annex B .

11.A partial Business and Regulatory Impact Assessment ( BRIA) has been produced to accompany this consultation paper.

12.All correspondence should be addressed to NDR@gov.scot

Contact

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